PAUDEL, Hari Prasad. Value-added tax design and performance in Nepal: Empirical evidence on growth impact and policy prescriptions for reform. Nepal Public Policy Review, [S. l.], v. 5, n. 1, p. 205–243, 2025. Disponível em: https://www.nepjol.info/index.php/nppr/article/view/94465. Acesso em: 15 may. 2026.